Novak U. The environmental audit in investment attraction to woodworking enterprises

Subject of the research: implementation of ecological audit procedures into the system of attraction of investments to wood processing enterprises. Research purpose: consolidating theoretical and organisational principles of the expansion of ecological audit in the system of investment provision of timber enterprises. Research methods: those of induction, deduction, systemic-structural analysis, economic-mathematic modelling, comparative, monographic, graphic, a grouping method, a method of economic-statistical analysis and reason-consequence connection. Scientific novelty: for the first time the theoretical concepts have been laid out, the essence of the definition "implementation of ecological audit into the system of attraction of investments (the wood processing industry taken as an example);the basic principles of ecological audit have been improved as the former constitute the investment provision of timber industry; scientific approaches to determining preconditions and organisational-economic mechanism of ecological audit implementation into the practice of adoption of managarial decisions. The study of the evolution of ecological audit in the system of investment provision of timber industry have been further developed. The evaluation of the trends of economic activity in timber enterprises has been facilitated. The efficiency of implementation of ecological audit as a competition promoting factor has been proved. The degree of practical implementation: the research results are used by The State Lviv Region Board of Environment Protection; The State Ecological Inspection in Ivano-Frankivsk Region; "Charnovtzi Furniture ltd." and Lviv Regional Board of Forestry and Hunting. The purpose of the implementation is to have practical effects from conducting ecological audit. The research results are also used in the teaching process while considering the discipline "Ecological audit" as a part of "Accounting and audit" course in the Ukrainian National Forestry University. Field of implementation: economic of nature resources.